61.assessed level of material misstatement risk 重大错报风险的评估水平 s~>0<3{5
62.simall business 小规模企业 T0v{qQ
63.accounting system 会计系统 hF`Qs
64.test of control 控制测试 Q/]t$
65.walk-through test 穿行测试 ,%d?gi"&
66.communication 沟通 vR*p1Kq:
67.flow chart 流程图 5fY7[{2
68.reperformance of internal control 重新执行 `"h[Xb#A`b
69.audit evidence 审计证据 Xv2Q8-}w
70.substantive procedures 实质性程序 ,~*pPhQ8m
71.assertions 认定 Ex-?[Hq
72.esistence 存在 1w} DfI
73.occurrence 发生
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74.completeness 完整性 w^E$R
75.rights and obligations 权利和义务 <`")Zxf+
76.valuation and allocation 计价和分摊 k] iyx
77.cutoff 截止 4_W*LG~2s
78.accuracy 准确性 {66P-4Ev(
79.classification 分类 ,d@FO|G#pt
80.inspection 检查
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81.supervision of counting 监盘 -(JBgM"
82.observation 观察 bzyy;`;6Q~
83.confirmation 函证
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84.computation 计算 0
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85.analytical procedures 分析程序 su0q 2.
86.vouch 核对 E-v^eMWX
87.trace 追查 Nin7AOO
88.audit sampling 审计抽样 J936o3F_
89.error 误差 k]=lo'bF4
90.expected error 预期误差 D9%t67s
91.population 总体 C`["4
92.sampling risk 抽样风险 MuF{STE>->
93.non- sampling risk 非抽样风险 FJ] ?45
94.sampling unit 抽样单位 Q?V'3ZZF!
95.statistical sampling 统计抽样 _g%,/y 9y
96.tolerable error 可容忍误差 v~:'t\n
97.the risk of under reliance 信赖不足风险 z8
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98.the risk of over reliance 信赖过度风险 Ma^}7D
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99.the risk of incorrect rejection 误拒风险 cv"Bhql
100. the risk of incorrect acceptance 误受风险 Y3g<%6
101.working trial balance 试算平衡表 6kHuKxY,
102.index and cross-referencing 索引和交叉索引 NX8.
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103.cash receipt 现金收入 ?X@uR5?{
104.cash disbursement 现金支出 -=GmI1:=$4
105.bank statement 银行对账单 e'2w-^7
106.bank reconciliation 银行存款余额调节表 7Cx-yv
107.balance sheet date 资产负债表日 KZ 4G"
108.net realizable value 可变现净值 Sz-TarTF
109.storeroom 仓库 m[<z/D
110.sale invoice 销售发票 z =C<@ki`
111.price list 价目表 YP73
112.positive confirmation request 积极式询证函 #B5-3CwB
113.negative confirmation request 消极式询证函 ~\u~>mtchu
114.purchase requisition 请购单 " nLWvV1
115.receiving report 验收报告 FL[w\&fp
116.gross margin 毛利 z_%}F':
117.manufacturing overhead 制造费用 ^%NjdZu DO
118.material requisition 领料单
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119.inventory-taking 存货盘点 P\&n0C~
120.bond certificate 债券 \L"0Pmt[
121.stock certificate 股票 x,Z:12H0
122.audit report 审计报告 ;!B>b)%
123.entity 被审计单位 TNlS2b1
124.addressee of the audit report 审计报告的收件人 [Q[ac 6f
125.unqualified opinion 无保留意见 Rts.jm>[
126.qualified opinion 保留意见 -SF
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127.disclaimer of opinion 无法表示意见 V3$zlzSm,
128.adverse opinion 否定意见